Tax Code and Resources
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Internal Revenue Code Section 1031
- Summary, Section 1031 of the Internal Revenue Code
- § 1.1031(a)-1 - Property held for productive use in a trade or business or for investment
- § 1.1031(a)-2 - Additional rules for exchanges of personal property
- § 1.1031(b)-1 - Receipt of other property or money in tax-free exchange
- § 1.1031(b)-2 - Safe harbor for qualified intermediaries
- § 1.1031(c)-1 - Nonrecognition of loss
- § 1.1031(d)-1 - Property acquired upon a tax-free exchange
- § 1.1031(d)-2 - Treatment of assumption of liabilities
- § 1.1031(e)-1 - Exchanges of livestock of the different sexes
- § 1.1031(j)-1 - Exchanges of multiple properties
- § 1.1031(K)-1 - Treatment of deferred exchanges
- North American Industry Classification System (NAICS) Codes
- General Asset Class (GAC) Codes
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Select IRS Rulings (Revenue Procedures, Private Letter Rulings, Chief Counsel Advisories)
- Notice 2005-3 - Additional Relief for Like-Kind Exchanges for Which Deadlines May Be Postponed Under §§ 7508 and 7508A of the Internal Revenue Code
Rev. Proc. 2000-37 Reverse Exchanges(File Size: 41.1 KiB)
- Rev. Proc. 2003-39 Programs of Repetitive Like-Kind Exchanges
(File Size: 99.0 KiB)
- PLR 2002-36 Summary Use of "Virtual" Qualified Intermediaries
(File Size: 102.5 KiB)
- IRS Letter Ruling 200912004
(File Size: 16.7 KiB)
- Rev. Proc. 2010-14 Safe Harbor for Certain Like-Kind Exchanges Involving QI Defaults
(File Size: 94.4 KiB)
- Chief Counsel Advisory 201052049
(File Size: 23.7 KiB)
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Select IRS Forms and Publications
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State Regulations & Resources
- Maine Public Law 61: Regulation of Exchange Accommodators
(File Size: 37.1 KiB)
- California SB 1007: Qualified Intermediary Regulation
(File Size: 24.1 KiB)
- Colorado HB1254 - Exchange Facilitator Legislation
(File Size: 44.2 KiB)
- Idaho Escrow Act Policy Statement
(File Size: 248.0 KiB)
- Nevada Exchange Facilitator Code
(File Size: 143.0 KiB)
- Washington Qualified Intermediary Regulation
(File Size: 46.4 KiB)
- Accruit: Idaho Escrow Agency License
(File Size: 393.4 KiB)
- Virginia Exchange Facilitators Act
(File Size: 52.2 KiB)
- New Hampshire 1031 Exchange Law
(File Size: 71.0 KiB)